Legal Opinion
Duffield v. United States
District Court, E.D. Pennsylvania
Decided December 21, 1955No. Civ. A. 18646PublishedCited by 15 opinions
1Opinion of the Court
VAN DUSEN, District Judge.
This suit for refund of federal estate taxes is now before the court on plaintiff’s motion for summary judgment under Fed.Rules Civ.Proc. rule 56, 28 U.S. C.A.
In 1930, Henrietta Garrett died intestate, leaving an estate of several million dollars. During the next several years, many thousands of persons laid claim to this fortune as the heirs and next-of-kin of Mrs. Garrett. In 1932, H. Alan Dawson, the decedent herein, entered into fee contracts with three persons who were among the many claimants. The contracts provided that Dawson was to prosecute the claims of…
2Cases cited15 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Bull v. United StatesSupreme Court of the United States · 1935
- Olson v. United StatesSupreme Court of the United States · 1934
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Frederick Hart & Co. v. Recordgraph CorporationCourt of Appeals for the Third Circuit · 1948
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Estate of Curry v. CommissionerUnited States Tax Court · 1980
- Hull v. CommissionerUnited States Tax Court · 1962
- Dovberg v. Dow Chemical Co.District Court, E.D. Pennsylvania · 1961
- American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
10 more not listed; retrieve them via the Exa API.